Managerial judgment and forecast combination: An experimental study

This paper examines the role of managerial judgment in forming a final forecast, or judging the achievability of a critical level of sales, when multiple forecasts or opinions are available to the decision maker. Several factors that can help improve the quality of human intervention are identified and incorporated in a decision aid. Experimental results show that aided combination can help the decision maker exploit her relevant private information and mitigate the generally observed negative effects of human intervention. Further, the results suggest that emphasizing expected sales, even when the organization is primarily interested in go/no-go decisions, helps improve performance. Several suggestions for future research are presented.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/47133/1/11002_2004_Article_BF00993954.pd

Job satisfaction dimensions in public accounting practice

This paper investigates gender differences in reported job satisfaction and career choices revealed by a postal survey of accountants from the Queensland Division of the Institute of Chartered Accountants in Australia. Of particular interest are levels of satisfaction with remuneration and promotion. Two moderating factors of career age and firm size are also considered. Consistent with prior research, female accountants reported dissatisfaction with their opportunities for promotion. However, unlike prior research there was no evidence of a gender effect in remuneration levels, and in reported satisfaction with remuneration. Nor were there differences in satisfaction across age bands, and public accounting firms of different size. The link between satisfaction levels of female accountants and their career choices of leaving their current employer, moving to parttime employment, or leaving the accounting profession was also investigated. Consistent with a large body of organisational and accounting research, low levels of job satisfaction were associated with higher turnover intentions for female accountants

Outcome Feedback Effects on Risk Propensity in an MCPLP Task

In this experimental analysis, the effects of outcome feedback on risk propensity were assessed within the multiple-cue-probability-learning-paradigm (MCPLP). The individual decision maker in this task received outcome feedback on a decision-by-decision basis. It was hypothesized that information on his/her success or lack of success (outcome feedback) on each decision would influence the decision to risk (commit) resources. Hierarchical regression results revealed that after all other performance effects had been partialled out, current outcome feedback explained much of the commitment decision.Yeshttps://us.sagepub.com/en-us/nam/manuscript-submission-guideline